Tripura State Electricity Corporation Limited vs. Principal Commissioner of Income Tax, Shillong
The appeal is partly allowed as above
ITA/1/2023HC Tripura14 Aug 2025
Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE S. DATTA PURKAYASTHA
Section 139(1)Section 139(5)Section 142(1)Section 143(2)Section 260A
21.
Heard the counsel for the parties.
Page 6 of 10
22.
The admitted facts are that the appellant had filed its original
return of income for the assessment year 2013-2014 under Section 139(1) of
the Income Tax Act, 1961 on 26.09.2013 showing the loss of (-)
Rs.182,05,36,779/-. The case of the appellant was selected